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Cit Vs. Electrical Enterprises

Court : Allahabad

Appellant : Cit

Respondent : Electrical Enterprises

Subject : Direct Taxation

Reported in : [2004]141TAXMAN388(All)

ORDERGranting of registration to firm in appeal filed against assessment orderThe revenue contended that against the order passed under the then section 185(1)(b), an appeal lay under section 246. A separate appeal lay against the order...

Commissioner of Income Tax Vs. Electrical Enterprises

Court : Allahabad

Appellant : Commissioner of Income Tax

Respondent : Electrical Enterprises

Subject : Direct TaxationCivil

Acts : Income Tax Act, 1961 - Sections 185(1) and 246

Reported in : (2004)192CTR(All)596

1. The Tribunal, Allahabad, has referred the following two questions of law under Section 256(1) of the IT Act, hereinafter referred to as the Act, for opinion of this Court:1. Whether, on the facts and in...